Sending an IRS audit reconsideration request? An audit reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid.Example audit letters from the IRS and state taxing agencies. You don't need to complete a special form just a letter explaining your request for audit reconsideration. Reasons for a Request. You may request audit reconsideration if you: • Did not appear for your audit. Inform the taxpayer that he or she can only request a reconsideration when new information is now available that was absent in the original audit. The IRS needs you explain the specific reasons why you requested audit reconsideration. This sample IRS tax audit notice was sent to one our members in Salem, Massachusetts (MA). Such an audit is usually completed quickly via information letters between the Department and the taxpayer.